The Cameco decision a welcome glimpse of transfer pricing in the post-BEPS world Yongchong Mao and Adam Gotfried
By: Mao, Yongchong
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Contributor(s): Gotfried, Adam.
Material type: 
ArticlePublisher: 2019Subject(s): PRECIOS DE TRANSFERENCIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | CANADA | JURISPRUDENCIA | ELUSION FISCAL
In:
International Transfer Pricing Journal v. 26, n. 2, March / April 2019, p. 91-95Summary: This article contrasts a recent transfer pricing decision of the Tax Court of Canada with the principles set out in the OECD's Base Erosion and Profit Shifting (BEPS) Actions 8-10. The court decision confirmed the importance of selecting controlled transactions for review with care and precision, emphasized the contractual relationships between associated entities when determining the correct allocation of risk and affirmed the primacy of traditional transfer pricing methods, particularly the CUP method, over the transactional profit methods.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2019/2-3 (Browse shelf) | Available | ITPJ/2019/2-3 |
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Disponible únicamente en formato electrónico en la Biblioteca del IEF.
Resumen.
This article contrasts a recent transfer pricing decision of the Tax Court of Canada with the principles set out in the OECD's Base Erosion and Profit Shifting (BEPS) Actions 8-10. The court decision confirmed the importance of selecting controlled transactions for review with care and precision, emphasized the contractual relationships between associated entities when determining the correct allocation of risk and affirmed the primacy of traditional transfer pricing methods, particularly the CUP method, over the transactional profit methods.
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